INCOME TAX ACT 1967 (ACT 53) PART III - ASCERTAINMENT OF CHARGEABLE INCOME Chapter 7- Chargeable income
Section 50. Application of section 49 where husband and wife are living together.
(1) Where an individual who is resident for the basis year for a year of assessment has a wife living together with him at any time in that basis year, and they did not in that basis year-
(a) cease to live together; or
(b) cease to be husband and wife of each other,
the application of section 49 to that individual shall be subject to this section.
(2) Any premium for any insurance or deferred annuity within the meaning of subsection 49(3) , or for any insurance on education or medical benefits within the meaning of subsection 49(4) , or for any insurance policy determined by the Employees Provident Fund Board referred to in subsection 49(1C) , which has been paid by the wife or the husband in the year of assessment-
[Subs. Act 608:s.13]
(a) where subsection 45(2) applies, shall be deemed to have been paid by the husband of the wife who elects or by the wife of the husband who elects, as the case may be; or
[Subs. Act 608:s.13]
(b) where the wife or the husband has no total income, shall be deemed to have been paid by the husband of that wife who has no total income or the wife of that husband who has no total income, as the case may be:
[Subs. Act 608:s.13]
Provided that where paragraph 45(2) (b) applies, or the husband has no total income, any amount paid by the husband shall be deemed to have been paid by the wife who has been allowed a deduction under section 45A.
[Subs. Act 608:s.13]
(3) Where subsection 45(2) applies for the year of assessment, and in that year the wife who elects or the husband who elects has made or suffered the making of a contribution as an employee to an approved scheme or as a self-employed person within the meaning of the Employees Provident Fund Act 1991to the Employees Provident Fund-
[Subs. Act 608:s.13]
(a) the contribution shall be deemed to have been made by the husband or the wife in whose name the assessment was made, as the case may be, in that year; and
[Subs.
Act 608:s.13]
(b) the reference to a contract of employment in paragraph 49(2) (a) shall be deemed to include a reference to a contract of employment of the wife who elects or the husband who elects, as the case may be.
